We look at the division of 319920 by 975 
We want to figure out the number of times 319920 can be divided by 975.

Advancing to step 1:
The number 975 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 975

Let's proceed to step 2:
31 divided by 975 is 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Fetch the next digit (9) from the dividend, attach it to 31 and continue: 319 / 975

On to step 3:
975 goes into 319 0 times with a remainder of 319.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 319 and we're left with 319.
Fetch the next digit (9) from the dividend, attach it to 319 and continue: 3199 / 975

On to step 4:
When dividing 3199 by 975, we get 3 with a remainder of 274.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 274 after subtracting 2925 from 3199.
Fetch the next digit (2) from the dividend, attach it to 274 and continue: 2742 / 975

Going ahead to step 5:
If we divide 2742 by 975, we get 2 and a remainder of 792.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Deduct 1950 from 2742 and we're left with 792.
Append the next digit (0) from the dividend to 792 and continue with: 7920 / 975

Going ahead to step 6:
The number 975 fits into 7920 8 times, leaving a remainder of 120.
The next digit of our result is 8. 
Result so far: 328.0
If we take 7800 away from 7920, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 7:
1200 divided by 975 is 1 with a remainder of 225.
Use 1 as the next digit of our solution. 
Result so far: 328.1
If we take 975 away from 1200, we end up with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Step 8:
2250 divided by 975 is 2 with a remainder of 300.
Use 2 as the next digit of our solution. 
Result so far: 328.12
If we take 1950 away from 2250, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 9:
If we divide 3000 by 975, we get 3 and a remainder of 75.
Use 3 as the next digit of our solution. 
Result so far: 328.123
Subtracting 2925 from 3000 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 10:
975 goes into 750 0 times with a remainder of 750.
Use 0 as the next digit of our solution. 
Result so far: 328.123
The remainder is 750 after subtracting 0 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7500, and continue the process.

Let's proceed to step 11:
If we divide 7500 by 975, we get 7 and a remainder of 675.
Put 7 as the next digit of the answer. 
Result so far: 328.12307
Deduct 6825 from 7500 and we're left with 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Step 12:
975 goes into 6750 6 times with a remainder of 900.
Use 6 as the next digit of our solution. 
Result so far: 328.123076
The remainder is 900 after subtracting 5850 from 6750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9000, and continue the process.

Let's proceed to step 13:
The number 975 fits into 9000 9 times, leaving a remainder of 225.
The number 9 becomes the next digit in our result. 
Result so far: 328.1230769
The remainder is 225 after subtracting 8775 from 9000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Advancing to step 14:
The number 975 fits into 2250 2 times, leaving a remainder of 300.
Record the quotient 2 as the next digit in the result. 
Result so far: 328.12307692
Deduct 1950 from 2250 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

After the division, we end up with 328.12307692 and a remainder of 3e-07.